Under the Affordable Care Act reporting requirements, applicable large employers and employers that offer self-insured health care coverage to their employees are required to furnish Forms 1095-C to their employees by January 31, 2017. With IRS Notice 2016-70, the IRS extends the deadline for furnishing these statements to employees until March 2, 2017. This is similar to relief provided by the IRS last year. This is an automatic extension, which requires no additional paperwork. No additional extensions will be provided by the IRS.